Larned Corporation recorded the following transactions for the just completed month.

Purchased $$73,000$ of raw materials on account.

$$71,000$ in raw materials were used in production. Of this amount, $$58,000$ was direct materials and the remainder was indirect materials.

Paid employees $$130,000$ cash. Of this amount, $$102,400$ was direct labor and the remainder was indirect labor.

Depreciation of $$191,000$ was incurred on factory equipment.

Required:

Record the above transactions in journal entries.